The Indonesian government is expanding tax reporting obligations in the digital economy.

Minister of Finance Regulation (PMK) No. 108 of 2025 brings payment service providers (PSPs) and licensed e-wallet operators under the financial information reporting scheme.

They are now required to submit data directly to the Directorate General of Taxes (DJP).

According to Kontan, the regulation classifies PSPs, both banks and non-bank institutions, as deposit-taking institutions if they manage certain electronic money products or central bank digital currencies.

As a result, e-wallet account and transaction data may fall within the scope of financial information accessible for taxation purposes.

The OECD issued an updated Common Reporting Standard (CRS).

It treats certain electronic money products and central bank digital currencies as financial accounts.

The regulation aligns Indonesia’s tax reporting rules with these standards.

The policy also allows the DJP to access financial information under the Crypto-Asset Reporting Framework (CARF).

This includes crypto assets managed by exchanges or other crypto service providers.

“The Director General of Taxes is authorised to obtain access to financial information for taxation purposes from financial institutions and CARF-reporting PSPs,”

states Article 2, paragraph (1) of the regulation, cited on Sunday (5 January).

The government plans to begin automatically exchanging e-wallet and crypto asset data with partner countries in 2027, covering information from 2026.

Featured image credit: Edited by Fintech News Indonesia, based on image by EyeEm and pinggame via Freepik